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Historical shells do not implement fc -l as described in IEEE Std
1003.2-1992 since they include the
current "fc" call in the output. Was this change from historical behavior
intentional ?
On page 546, section 5.12.4, lines 2196-2197 specify that "if last is
omitted, last shall default to the
previous command when -l is specified". It's clear that "previous
command" refers to the command
immediately preceding the "fc" call from lines 2198-2200, as it would
make no sense to edit only the fc call.
Historical Korn Shell behavior with -l when last was not specified was to
display everying including the
current fc command (or whatever command caused fc to be invoked).
This means that the description in
the standard is not consistant with historical practice. In addition, with
historical practice, the 16 commands
included the current command so that only the 15 previous commands
are displayed.

Interpretation Response
The standard is unclear on this issue, and as such no conformance
distinction can be made between
alternative implementations based on this. This is being referred to the
sponsor.
There is no clear definition of whether the previous command refers to
the history before fc was entered
or the history including the fc command. It also appears that in historic
practice this definition varied
depending on the options given.